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In this tutorial, Shelly introduces the concept of Contract Line Item Numbers (CLIN) in defense contracts. CLINs break down the contract by commodities being procured, such as labor hours, travel funding, quantity, and special equipment. CLINs help identify supplies/services separately on a contract for accounting traceability. They are required for various types of contracts, including government-wide acquisition contracts, federal supply schedule contracts, indefinite delivery contracts, purchase orders, and task/delivery orders. CLINs must have four components to be considered complete.